HMRC guidance on treatment of Tax and NICs (Chapter 13)

HMRC has produced guidance on the treatment of Tax and NICs where providers make payments or provide benefits to participants after they have started work. This is now in chapter 13 of the Generic Provider Guidance (46KB)

If you have any queries concerning this guidance please e-mail neil.chattell@hmrc.gsi.gov.uk

For general advice on how payments are affected visit the HMRC website

HMRC guidance for individuals and employees (HMRC website)